What Triggers an IR35 Investigation?
IR35 investigations have historically been triggered directly by HMRC campaigns into specific sectors.
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- April 2021
Can I Avoid IR35?
From April 2021, if you are providing services through a Limited Company, you can’t avoid your end hirer assessing your IR35 status and providing you with a status determination statement.Can HMRC back Date Tax Payments?
No. Even with the changes to IR35 assessment in the private sector in April 2021, HMRC have said that decisions about contractor status will not be made retrospectively.Can my End Hirer take a Blanket Ban Approach to Working with PSC’s?
No. The IR35 changes introduced in April 2021 oblige end hirers to take ‘reasonable care’ when assessing IR35 status. If reasonable care has not been taken when determining a contractors IR35 status, then the end hirer may incur fines with HMRC.Has the Way IR35 is Measured Changed?
No. The changes to IR35 legislation in effect from April 2021 affect who is responsible for assessments, not the way they are assessed.What IR35 Changes were made in the Private Sector in 2021?
From April 2021, Private Sector hirers are responsible for assessing a contractor’s IR35 status. This responsibility previously sat with the Contractor.What am I (the Contractor) Responsible For?
From April 2021, it is the end hirers responsibility to assess IR35 status on behalf of you, the contractor. So even if you are a director of your own limited company, you no longer have that responsibility moving forward.